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1973 (7) TMI 4 - BOMBAY HIGH COURT
Assessee, Dilip Kumar Roy, was a disciple of the late Shri Aurobindo. He utilised his talents given to him by the Divine for doing service for the Divine cause. His two main activities were singing bhajans and writing books - Some of his bhajans were recorded and he earned royalty from the same. He also earned royalty from the books. Both these receipts were charged to tax under the head "other sources". He travelled widely not only in India but round the world and sometimes gave lectures on his tour. He attracted several persons towards him, who called him their guru - The department did not produce any evidence to show that the amounts in question were assessee's income – further, conclusion recorded by the Tribunal by wrongly throwing the burden of proof on the assessee is not binding on the High Court